Nova Vita: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Nova Vita
Largest movements
- Cash +€37,988
up €37,988 (+75.9%), from €50,077 to €88,065
mainly Net result for the year (+€44,289) and Tax, wage and social debts (+€21,038)
- Receivables within one year +€9,993
up €9,993 (+33.3%), from €29,973 to €39,966
of which Trade receivables: +€14,442
- Deferred charges and accrued income +€4,922
up €4,922 (+35.0%), from €14,078 to €19,000
- Reserves +€26,205
up €26,205 (+30.2%), from €86,795 to €113,000
- Tax, wage and social debts +€21,038
up €21,038 (+1,715%), from €1,227 to €22,265
of which Taxes: +€18,838
- Trade debts +€14,459
up €14,459 (+88.8%), from €16,278 to €30,737
- Other debts +€9,496
up €9,496 (+32.0%), from €29,661 to €39,157
- Short-term financial debts -€8,363
down €8,363 (-100%), from €8,363 to €0
- Gross operating margin +€43,311
up €43,311 (+137%), from €31,520 to €74,830
- Taxes +€12,995
up €12,995 (+259%), from €5,014 to €18,009
- Depreciation -€4,278
down €4,278 (-41.7%), from €10,259 to €5,982
- Financial charges +€3,189
up €3,189 (+143%), from €2,233 to €5,422
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,453 | €270,657 | +€55,205 | +25.6% |
| Fixed assets | 21/28 | €106,907 | €108,709 | +€1,801 | +1.7% |
| Tangible fixed assets | 22/27 | €106,907 | €108,709 | +€1,801 | +1.7% |
| Land and buildings | 22 | €95,000 | €95,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,486 | €4,741 | +€1,256 | +36.0% |
| Furniture and vehicles | 24 | €8,422 | €8,967 | +€546 | +6.5% |
| Current assets | 29/58 | €108,545 | €161,948 | +€53,403 | +49.2% |
| Stocks and contracts in progress | 3 | €14,417 | €14,917 | +€500 | +3.5% |
| Stocks | 30/36 | €14,417 | €14,917 | +€500 | +3.5% |
| Amounts receivable within one year | 40/41 | €29,973 | €39,966 | +€9,993 | +33.3% |
| Trade receivables | 40 | €17,846 | €32,289 | +€14,442 | +80.9% |
| Other amounts receivable | 41 | €12,126 | €7,678 | -€4,449 | -36.7% |
| Cash at bank and in hand | 54/58 | €50,077 | €88,065 | +€37,988 | +75.9% |
| Deferred charges and accrued income | 490/1 | €14,078 | €19,000 | +€4,922 | +35.0% |
| Total equity and liabilities | 10/49 | €215,453 | €270,657 | +€55,205 | +25.6% |
| Equity | 10/15 | €94,765 | €120,970 | +€26,205 | +27.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,795 | €113,000 | +€26,205 | +30.2% |
| Distributable reserves | 133 | €86,795 | €113,000 | +€26,205 | +30.2% |
| Profit (loss) carried forward | 14 | €1,770 | €1,770 | = | 0.0% |
| Amounts payable | 17/49 | €120,688 | €149,687 | +€28,999 | +24.0% |
| Amounts payable after more than one year | 17 | €57,528 | €49,756 | -€7,772 | -13.5% |
| Financial debts | 170/4 | €57,528 | €49,756 | -€7,772 | -13.5% |
| Amounts payable within one year | 42/48 | €63,160 | €99,931 | +€36,771 | +58.2% |
| Current portion of amounts payable after more than one year | 42 | €7,630 | €7,772 | +€142 | +1.9% |
| Financial debts | 43 | €8,363 | €0 | -€8,363 | -100% |
| Other loans | 439 | €8,363 | €0 | -€8,363 | -100% |
| Trade debts | 44 | €16,278 | €30,737 | +€14,459 | +88.8% |
| Suppliers | 440/4 | €16,278 | €30,737 | +€14,459 | +88.8% |
| Taxes, remuneration and social security | 45 | €1,227 | €22,265 | +€21,038 | +1,715% |
| Taxes | 450/3 | €1,227 | €20,065 | +€18,838 | +1,535% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €29,661 | €39,157 | +€9,496 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,259 | €5,982 | -€4,278 | -41.7% |
| Other operating charges | 640/8 | €957 | €1,129 | +€171 | +17.9% |
| Gross operating margin | 9900 | €31,520 | €74,830 | +€43,311 | +137% |
| Operating profit (loss) | 9901 | €20,303 | €67,720 | +€47,417 | +234% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,233 | €5,422 | +€3,189 | +143% |
| Recurring financial charges | 65 | €2,233 | €5,422 | +€3,189 | +143% |
| Profit (loss) for the period before taxes | 9903 | €18,070 | €62,298 | +€44,228 | +245% |
| Income taxes | 67/77 | €5,014 | €18,009 | +€12,995 | +259% |
| Profit (loss) for the period | 9904 | €13,056 | €44,289 | +€31,233 | +239% |
| Profit (loss) for the period to be appropriated | 9905 | €13,056 | €44,289 | +€31,233 | +239% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.